Summary of HR 6826 (2025)

Overview

• Bill Number: HR 6826
  
• Title: To amend the Internal Revenue Code of 1986 to expand the advanced manufacturing production credit to include black mass.
  
• Status: Introduced in the House of Representatives
  
• Introduced: December 17, 2025
  
• Initial Action: Referred to the House Committee on Ways and Means (also on December 17, 2025)

Purpose and intent

HR 6826 seeks to broaden the scope of the existing advanced manufacturing production credit by explicitly including black mass as an eligible production activity. The bill aims to promote advanced manufacturing within the United States by encouraging the processing and recovery of valuable materials from used batteries.

What is “black mass” (for context)

• Black mass refers to the coarse mixture obtained from shredded lithium-ion batteries that contains recoverable metals such as lithium, cobalt, nickel, manganese, and other materials.
  
• Processing black mass is part of the recycling and materials recovery chain, supporting domestic supply chains for critical minerals used in batteries and related technologies.

Key provisions (high-level, based on the bill’s description)

• Expansion of eligibility: The bill would amend the Internal Revenue Code to expand the current advanced manufacturing production credit to include black mass processing and production activities as eligible for the credit.
• Scope of credit: The expansion is to cover activities related to the manufacturing/processing of black mass within the United States, aligning with advanced manufacturing objectives.
• Administrative framework: The bill would operate within the existing structure of the advanced manufacturing production credit, subject to whatever definitions, thresholds, and compliance requirements are currently in place for the credit (as modified to include black mass).

Note: The available information indicates only the broad aim of expanding eligibility to include black mass; specific numeric details (credit percentage, sunset date, wage requirements, eligibility thresholds, caps, definition of “advanced manufacturing,” etc.) are not provided in the summary available here.

Who would be affected

• U.S. manufacturers and processors engaged in the production or processing of black mass from batteries, including facilities involved in recycling and resource recovery.
• Battery and materials supply chains seeking to domestically recover critical minerals used in energy storage technologies.
• Potential beneficiaries include firms investing in advanced manufacturing capabilities related to lithium-ion battery recycling and material recovery.

Procedural and timeline notes

• Referral: The bill was referred to the House Committee on Ways and Means on December 17, 2025.
• Next steps (if advanced): Committee consideration, potential markup, and subsequent floor consideration in the House. If enacted, the bill would move through the legislative process in coordination with the Senate and president, subject to amendment.

Potential impact (high-level)

• Encourages domestic processing and recycling of used batteries by expanding the tax credit incentive.
• Could stimulate investment in advanced manufacturing and job creation tied to battery materials recovery.
• Aims to strengthen domestic supply chains for critical minerals by broadening eligible activities to include black mass processing.

This summary reflects the information publicly available about HR 6826 as introduced. For a complete understanding, reading the full text of the bill and its defined terms (e.g., “advanced manufacturing production credit,” “black mass,” eligibility criteria) would be necessary once the bill is accessible.